Regulation 10

In regulation 23(1) (particulars to be given on the cessation of employment)^f1 for sub-paragraphs (a) and (b) substitute—

“(a)

prepare a statement on the form provided containing the particulars specified in paragraph (2) and —

(i)

send the statement to the inspector, or

(ii)

arrange for the particulars contained in the statement to be transmitted electronically to the inspector; or

(b)

deliver a statement containing the particulars specified in paragraph (2) by an approved means of electronic communications to an official computer system.”.